Para 8.38 — MSO (A&E)
Original Rule Text
8.38 Accountants are responsible for watching the expeditious adjustment of all items intimated to Divisional Officers for response. To enable them to discharge this responsibility the auditors
concerned should be required to keep a note of all intimations sent out to Divisional Officers. Delays in adjustment should be investigated.
What This Means
Accountants in the AG office are responsible for ensuring that all items communicated to Divisional Officers for response (i.e., items requiring responding entries from the divisions) are adjusted promptly. To track this, auditors must keep a record of all intimations sent to Divisional Officers. Any delays in receiving responses and making adjustments must be investigated.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Accountants must watch for timely adjustment of all items sent to divisions
- 2Auditors must maintain a record of all intimations sent to Divisional Officers
- 3Delays in adjustment must be investigated
- 4Ensures that inter-divisional and remittance items are cleared promptly
Practical Example
The AG office sends 15 intimations to the Varanasi PWD Division in October for responding entries on various remittance items. The assigned Accountant maintains a register noting each intimation with date sent and expected response. By December, 4 items remain unadjusted. The Accountant investigates and finds the division has not received 2 of the intimations (postal delay) and the other 2 are pending due to missing vouchers. Follow-up letters are issued.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does 'response' mean in this context?▼
Why is tracking intimations important?▼
Who is responsible — the Accountant or the Auditor?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.